M/s HUKMA RAM DUDI v. STATE OF RAJASTHAN & ORS – RAJASTHAN HIGH COURT
High Court, Rajasthan
Chandrashekhar, Justice & Kuldeep Mathur, Justice
M/s HUKMA RAM DUDI
v.
STATE OF RAJASTHAN & ORS
D.B. CIVIL WRIT PETITION No. 11147/2024 dated 16.07.2024
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 112
Decision : Partly in favour of assessee
Constitution of GST Tribunal – Protection u/s 112 – Recovery of remaining amount – Held that – The court has provided protection to the petitioner by allowing the petition to be disposed of with the condition that recovery proceedings for the remaining amount should not be initiated, provided the petitioner files an appeal within three months from the date of the constitution of the Tribunal. This ensures that the petitioner’s right to appeal is safeguarded despite the current non-existence of the Tribunal.
Represented By:
Counsel for the Petitioner: Priyansh Arora
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